Civic Intelligence

Oakview Cemetery Association

EIN 42-6063204 • 501(c)13 • Dewitt, IA

Profile

Maintain oakview cemetery

815 6th Avenue PO Box 260Dewitt, IA 52742

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

64th percentile

34%

Higher net margin than 64% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Asset Growth

36th percentile

1.5%

Faster asset growth than 36% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-79%

Faster revenue growth than 1% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$613,634

Up $9,045 (+1.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$613,634

Up $9,045 (+1.5%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin64th percentile

Revenue

Down

$26,535

Down $101,807 (-79%) from 2023

Expenses

Down

$17,490

Down $4,760 (-21%) from 2023

Net Income

Down

$9,045

Down $97,047 (-91%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2021: $506,846Liabilities 2021: $0Net Assets 2021: $506,8462021Assets 2022: $498,293Liabilities 2022: $0Net Assets 2022: $498,2932022Assets 2023: $604,589Liabilities 2023: $0Net Assets 2023: $604,5892023Assets 2024: $613,634Liabilities 2024: $0Net Assets 2024: $613,6342024

Highlighted filing

2024

Assets$613,634
Liabilities$0
Net Assets$613,634
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2021: $35,912Expenses 2021: $16,251Net Income 2021: $19,6612021Revenue 2022: $17,182Expenses 2022: $23,752Net Income 2022: -$6,5702022Revenue 2023: $128,342Expenses 2023: $22,250Net Income 2023: $106,0922023Revenue 2024: $26,535Expenses 2024: $17,490Net Income 2024: $9,0452024

Highlighted filing

2024

Revenue$26,535
Expenses$17,490
Net Income$9,045
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$613,634
Liabilities
$0
Net assets
$613,634
Revenue
$26,535
Expenses
$17,490
Net income
$9,045
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.14$0.00$6.14$0.27$0.17$0.09
2023Detailed filing. Detailed filing data is available for this year.$6.05$0.00$6.05$1.28$0.22$1.06
2022Detailed filing. Detailed filing data is available for this year.$4.98$0.00$4.98$0.17$0.24$0.07
2021Detailed filing. Detailed filing data is available for this year.$5.07$0.00$5.07$0.36$0.16$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 22, 2025
Return Version
2024v5.0
Gross Receipts
$26,535
Mission and Program Overview

Mission

Maintain oakview cemetery

Maintain cemetery grounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$604,589$613,634▲ $9,045
Savings and Temporary Cash Investments-$314,272-
Investments in Publicly Traded Securities$590,435$273,187▼ $317,248
Cash and Non-Interest-Bearing Accounts$4,196$16,217▲ $12,021
Land, Buildings, and Equipment, Net$9,958$9,958→ $0
Total Assets$604,589$613,634▲ $9,045
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$604,589$613,634▲ $9,045
Total Liabilities and Net Assets / Fund Balance$604,589$613,634▲ $9,045

Asset Categories

AssetBook ValueDepreciationBasis
Land$9,958-$9,958
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Loyal John WiesePresident
Allan RuggebergTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$800
Investment Income
$25,735
Other Revenue
$0
Change in Net Assets
$9,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$17,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$9,620--$9,620
Fees for Service Investment Mgmnt Fees-$1,855-$1,855
Fees for Services Management-$659-$659
Insurance$565--$565
Fees for Services Accounting-$550-$550
Other Expenses$41--$41
Total Functional Expenses$14,426$3,064$0$17,490
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 10B

“AVAILABLE ON REQUEST”

Form 990, Page 6, Part VI, Line 11B

“They review the return with tax preparer”

Form 990, Page 6, Part VI, Line 12C

“Discussed annually at meeting”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Oakview Cemetery Association
EIN
42-6063204
Phone
5636593211
Address
815 6TH AVENUE PO BOX 260, DEWITT, IA 52742

Signing Officer

Name
Loyal John Wiese
Title
President
Phone
5636593211
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Loyal John Wiese
Formed
1957
Legal Domicile
Ia
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Dewitt Bank and Trust Co
Address
607 9TH STREET, DEWITT, IA 52742
Preparer
Gregory J Casel
Phone
5636595175
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“INVESTMENT ADJUSTMENT 0”

Raw XML Appendix240 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01957
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IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt026535
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0565
IRS990/InsuranceGrp/TotalAmt0565
IRS990/InvestmentIncomeGrp/ExclusionAmt025735
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025735
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0590435
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0273187
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt09620
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/PartialLiquidationInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0LOT SALE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0800
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0126742
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum05636593211
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-22
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ReturnHeader/Filer/EIN0426063204
ReturnHeader/Filer/PhoneNum05636593211
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-22
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ReturnHeader/ReturnTs02025-04-29T16:49:22-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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